TAX-PROTEST SUIT OF MACUNGIE RESTAURATEUR THROWN OUT AGAIN

DICK COWEN, The Morning CallTHE MORNING CALL

Federal Judge Daniel H. Huyett 3rd has thrown out of court a tax-protest suit from Macungie Hotel proprietor Richard Gaumer that's a look-alike to one from Gaumer in 1982 that Huyett threw out earlier.

In 1982, Gaumer, his wife, Delores, and Dido Inc., their corporate structure for the Macungie Hotel, sued 19 individuals and institutions over attempts by the Internal Revenue Service to collect back taxes.

These defendants included several IRS people who operate out of Bethlehem, two Allentown banks and their top officials, the entire Pennsylvania Liquor Control Board and several people in the sales tax division of the Pennsylvania Department of Revenue.

The Gaumers began the suit with Richard Gaumer acting as his own lawyer. Later, the Gaumers obtained counsel to file an amended complaint that refined the original.

Over a period of about two years, Huyett dismissed various defendants individually or in groups until all were gone. The Gaumers had failed to use the proper appeal process within IRS before they came into federal court, the judge ruled.

The Gaumers and Dido appealed to the U.S. 3rd Circuit Court of Appeals. That court upheld Huyett in a brief ruling in May.

Then in August, again acting as his own lawyer, Richard Gaumer filed the look-alike suit against the same 19 defendants.

Huyett, in an order last week, noted that the Gaumers have not responded to motions to dismiss filed by the defendants, the latest being filed Nov. 27. They were supposed to reply within 13 days, he said.

Further, Huyett said the Gaumers couldn't come back a second time with the same complaint. "They filed an identical claim against the same defendants in this court in 1982.

"In that previous case, defendants all prevailed - either through motions to dismiss or for summaryjudgment - and those decisions were affirmed by the 3rd Circuit."

Huyett added, "The Gaumers' complaint seeks to recover for alleged violations of their civil rights that took place from 1977 to 1980. The action is, therefore, barred by Pennsylvania's two-year statute of limitations."

Finally, Huyett said that the Gaumers - even with an opportunity to amend their complaint - "still fail to state a legally cognizable cause of action."

"The amended complaint contains vague and largely incomprehensible claims that defendants conspired to deprive plaintiffs of their civil rights by the collection of taxes.

"Plaintiffs have been provided many chances to state an appropriate cause of action and have continually failed to do so."

There is another action pending in federal court - this one with Richard Gaumer as the defendant.

Imperial Casualty and Indemnity Co. of Omaha contends it doesn't have to pay a $500,000 claim on the Aug. 23 arson fire at the Macungie Hotel because Richard Gaumer lied about the ownership when he took out the policy in March.

Imperial has asked federal court to rule on this dispute. The case has been assigned by Judge Edward Cahn.